>>Because if you delete a detail line somewhere, you have to recompute all the
>>balances after it, for example....
>The simplist way that I have found to address it is to create a summary table
>of running balances per month, quarter, year. Every single entry updates (or
>creates and updates) the summary table entry applicable.

Good idea: that handles the problem, and you can always recreate it fresh by running that million-record SUM(), if you suspect corruption....